ARYAL, Kul Prasad; OJHA, Hari Prasad. Tax Planning Practices of Manufacturing Firms in Nepal: An Empirical Study. Journal of Development Review, [S. l.], v. 11, n. 1, p. 102–116, 2026. DOI: 10.3126/jdr.v11i1.95181. Disponível em: https://www.nepjol.info/index.php/jdr/article/view/95181. Acesso em: 4 jun. 2026.